us-ok/stat
Okla. Stat. tit. 68, § 222
Procedure on default of taxpayer in enumerated matters
# (a)
If any taxpayer shall fail or refuse to make any report or return as required by any state tax law, or shall fail or refuse to permit an examination of its books, records or papers, or to appear and answer questions within the scope of such investigation relating to any state tax, the Tax Commission may apply to the district court of the county wherein the taxpayer resides, or to any judge thereof, for an order requiring such taxpayer to make such report or return, or requiring the taxpayer, his agents or employees, to appear to answer such questions or permit such examination; and the court, or any Judge thereof, shall thereupon issue an order, upon such reasonable notice as shall be prescribed thereon, to be served upon said taxpayer or the agent of such taxpayer directing it to appear and testify and to produce such books, records and papers as may be required.
# (b)
Any person, or any member of any firm or association, failing to comply with such order, shall be guilty of contempt, and shall be punished as provided by law in cases of contempt; and the district court of the county in which such person resides shall have jurisdiction of contempt cases arising under this Section.
Amendment history
Laws 1965, c. 414, § 2.
Source: view the official text
Nearby sections (25 sections)
- 216.2 · Tax amnesty program
- 216.3 · Voluntary Compliance Initiative
- 216.4 · Voluntary Disclosure Initiative
- 216.5 · Statutory voluntary compliance initiative – Participation for…
- 217 · Interest and penalties on delinquent taxes – Interest on refunds
- 218 · Remittance of taxes and fees - Dishonored checks - ATMs in…
- 218.1 · False or bogus check - Penalties
- 219 · Compounding, settlement or compromise of controversies, judicial…
- 219.1 · Abatement of tax liability and interest and penalties accruing…
- 220 · Waiver or remission of interest or penalties - Voluntary…
- 221 · Reports or returns by taxpayer
- 221.1 · Date of postmark deemed to be date of delivery or of payment
- 222 · Procedure on default of taxpayer in enumerated matters
- 223 · Limitation of time for assessment of taxes - Extension agreements…
- 224 · Declaration of termination of taxable period and acceleration of…
- 225 · Appeals
- 226 · Action to recover taxes as additional remedy to aggrieved taxpayer
- 227 · Erroneous payments - Claims for refund - Demand for hearing
- 227.1 · Illegal or invalid state tax laws - Process for obtaining…
- 228 · Hearings on claims for refunds
- 228.1 · Payment of refunds
- 229 · Refunds - Interest
- 230 · Certificate of indebtedness to state - Recording and indexing -…
- 231 · Warrant for sale of property to pay delinquent taxes, interest…
- 231.1 · Additional penalty for failure to pay delinquent taxes